Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
The difference in the amount of tax paid with the return and the tax payable would be more than 25% - penalty u/s 45(6) is rightly imposed on the difference of tax paid and tax payable. - HC
The difference in the amount of tax paid with the return and the tax payable would be more than 25% - penalty u/s 45(6) is rightly imposed on the difference of tax paid and tax payable. - HC
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